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作废发票丢失了如何补救
释义
纳税人丢失专用发票后,必须按规定程序向当地主管税务机关报告:
1、纳税人应将丢失专用发票的纳税人名称、发票份数等情况,向主管税务机关指定的报刊等媒介刊登公告声明作废;
2、填报《发票丢失被盗登记表》,持IC卡到国税主管机关办理电子发票退回或作废手续。
【本文关联的相关法律依据】
《发票管理办法实施细则》第三十一条规定:使用发票的单位和个人应当妥善保管发票。发生发票丢失情形时,应当于发现丢失当日书面报告税务机关,并登报声明作废。
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更新时间:2025/7/23 23:04:02